Section 64 of the CGST Act: Summary assessment in certain special cases
Section 64 of the CGST Act: Summary assessment in certain special cases— (1) The proper officer may, on any evidence...
Articles
Section 63 of the CGST Act: Assessment of unregistered persons
Section 63 of the CGST Act: Assessment of unregistered persons— Notwithstanding anything to the contrary contained in section 73 or...
Section 62 of the CGST Act: Assessment of non-filers of returns
Section 62 of the CGST Act: Assessment of non-filers of returns— (1) Notwithstanding anything to the contrary contained in section...
Section 61 of the CGST Act: Scrutiny of returns
Section 61 of the CGST Act: Scrutiny of returns— (1) The proper officer may scrutinize the return and related particulars...
Section 60 of the CGST Act: Provisional assessment
Section 60 of the CGST Act: Provisional assessment— (1) Subject to the provisions of sub-section (2), where the taxable person...
Section 59 of the CGST Act
Section 59 of the CGST Act: Self-assessment— Every registered person shall self-assess the taxes payable under this Act and furnish...
Section 58 of the CGST Act
Section 58 of the CGST Act: Utilisation of Fund— (1) All sums credited to the Fund shall be utilised by...
Section 57 of the CGST Act
Section 57 of the CGST Act: Consumer Welfare Fund— The Government shall constitute a Fund, to be called the Consumer...
Interest on delayed refunds under GST
Section 56 of the CGST Act: Interest on delayed refunds— If any tax ordered to be refunded under sub-section (5)...
Section 56 of the CGST Act
Section 56 of the CGST Act: Interest on delayed refunds— If any tax ordered to be refunded under sub-section (5)...